Steeds vaker wordt in het Nederlandse bedrijfsleven beroep gedaan op gespecialiseerde werknemers uit het buitenland. Met als belangrijkste reden dat de kennis en expertise van deze persoon als noodzakelijk wordt geacht voor de dienstverlening van een bedrijf. Wanneer dit iemand van buiten de Europese Unie betreft, spreken we van een kennismigrant. Om een kennismigrant in dienst te kunnen nemen, moet er wel aan een aantal wettelijke voorwaarden en regelingen worden voldaan.
Waaruit bestaat de kennismigrantenregeling?
De complete lijst aan voorwaarden waaraan een bedrijf moet voldoen om kennismigranten in dienst te kunnen nemen is Nederland opgesteld door de Immigratie en Naturalisatiedienst, afgekort de IND. Meest belangrijke voorwaarde is dat het bedrijf als erkend referent geregistreerd staat bij de IND. Dit is via een openbaar register inzichtelijk en controleerbaar. De complete lijst aan voorwaarden van de IND wordt ook wel de kennismigrantenregeling genoemd. Een aantal andere belangrijke voorwaarden uit deze regeling zijn:
- Er is een arbeidsovereenkomst gesloten met een werkgever die door de IND is erkend als referent.
- Het salaris van de kennismigrant voldoet aan de gestelde criteria. Zo is de hoogte van salarissen van kennismigranten wettelijk vastgelegd.
- Dit salaris is in lijn met het huidige marktniveau. Dit betekent dat er voor een specifieke functie een salaris wordt aangeboden dat zo goed als gelijk is aan het salaris van de meeste professionals in deze functie in ons land, ongeacht het land van herkomst.
De complexe aanvraag van kennismigranten uitbesteden
Veel kennismigranten komen naar Nederland om te werken in de hightechindustrie, maar ook wetenschappers, onderzoekers, docenten of artsen vallen vaak onder deze regeling. De kennismigrantenregeling IND is dus behoorlijk specifiek en complex. Gelukkig is het wel zo dat de IND, en dus de Nederlandse overheid, meedenkt met onze flexibele arbeidsmarkt. Zo zijn er in ons land gespecialiseerde bedrijven die kennis en ervaring hebben op het gebied van personeels- en salarisadministratie van kennismigranten. Deze diensten worden in algemene zin vaak omschreven als Expat Services. Bedrijven die zich richten op het aanbieden van expat services zijn dan zelf geregistreerd als erkend referent bij de IND en verzorgen het salaris en de administratie dan meestal op payroll basis. Ook de aanvraag en afhandeling van de procedure nemen zij dan voor hun rekening waardoor de eigenlijke werkgever deze ingewikkelde structuren uit handen wordt genomen.
Belastingvoordelen voor zowel werkgever als werknemer
Naast het voordeel om de salarisadministratie van kennismigranten te kunnen uitbesteden, is er voor bedrijven nog een aantrekkelijk voordeel om vakinhoudelijke kennis van buiten de EU in dienst te nemen, de zogeheten 30% regeling. Dit is een belastingvoordeel die het belastbare loon verlaagt. Kennismigranten krijgen in Nederland namelijk te maken met extraterritoriale kosten zoals het legaliseren van persoonlijke papieren. Om de kennismigrantenregeling voor zowel werkgever als werknemer aantrekkelijk te houden worden met deze 30% regeling de extraterritoriale kosten gecompenseerd. Het proces van aanvraag en verwerking van deze regeling verloopt via de Belastingdienst en ook hierbij worden bedrijven ondersteund door gespecialiseerde administratieve dienstverleners.
Kennismigrant in dienst nemen? Laat je helpen door specialisten
Tot slot is het goed om te weten dat werkgevers doelgerichte offertes kunnen opvragen bij partijen die deze Expat Services verlenen. Zij hebben op vrijwel alle inhoudelijke vragen rondom kennismigranten een antwoord. Hoe de aanvraagprocedure verloopt, hoe zij als erkend referent garant staan voor een bedrijf dat de kennismigrant op payrollbasis in dienst neemt, de geldigheidsduur van een verblijfsvergunning, de sollicitatieprocedure, de hoogte van salarissen en alle aanvullende en noodzakelijke administratie en documentatie. Bent u dus op zoek naar de mogelijkheden om kennismigranten in dienst te nemen, maak het u als drukbezet ondernemer dan vooral niet onnodig moeilijk. Schakel een externe dienstverlener als erkend referent in en laat u volledig ontzorgen rondom de kennismigrantenregeling.
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